The Effect of Fixed Asset Intensity, Political Connections and Company Risk on Tax Aggressiveness
In The Basic Raw Materials Sector for the Period 2017-2023
Keywords:
Fixed Asset Intensity, Political Connection, Corporate Risk, Tax AggressivenessAbstract
The goal of this research is to ascertain whether the variable of tax aggressiveness is impacted by variables like corporate risk, political connections, and fixed asset intensity. Purposive sampling was used to choose 102 basic raw materials corporates that were listed on the Indonesia Stock Exchange between 2017 until 2023. Companies yearly financial reports provided the data. SPSS 27 was used to process the data. The findings indicated that tax aggressiveness was significantly impacted by fixed asset intensity. Tax aggressiveness was not much impacted by political connections and corporate risk. At the same time, corporate risk, political connections, and fixed assets intensity all significantly impacted tax aggressiveness. The study’s independent variables can account for 10.6% of tax aggressiveness, according to the adjusted R² value of 0.106. Other variables not included in the research model, such as inventory intensity, profitability, leverage, liquidity, and corporate size, account for 89.4% of the total. Researchers in the future can prolong the study time and include more independent factors. To get better study results , it is also intended that studies on different businesses in different industries might be carried out.
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